© IJARW | ISSN (O) - 2582-1008 April 2021 | Vol. 2 Issue. 10 www.ijarw.com IJARW1465 International Journal of All Research Writings 46 DISCLOSURE OF SOCIAL RESPONSIBILITY OF ISLAMIC BANKING (COMPARISON BETWEEN STATE AND PRIVATE ISLAMIC BANKS IN INDONESIA) Mediaty 1 , Kartini 2 , Abdul Hamid Habbe 3 , Mustakim Muchlis 4 1,2.3, Universitas Hasanuddin, Jl. Perintis Kemerdekaan, Kota Makassar, Indonesia 4 UIN Alauddin Makassar, Jl. Sultan Alauddin, Kabupaten Gowa, Indonesia ABSTRACT This study aims to compare the disclosure of social responsibility reports on Islamic State Banks (BUMN) and Islamic Private Banks. This research uses content analysis to identify the revelations about the social responsibility of Islamic banks. The analysis was conducted based on seven categories, adapted from different indexes of social responsibility disclosure. The results showed that the disclosure of Islamic state banks' social responsibility revealed more social responsibility than private Islamic banks. The disclosure of social responsibility by all banks has increased from 2015 to 2019 and is mainly disclosed stably. This shows that Islamic banks are constantly growing and are increasingly aware of fulfilling a social role for the environment and society. Keyword: Islamic Bank, Corporate Social Responsibility, State Islamic Bank, Private Islamic Bank 1. INTRODUCTION Corporate social responsibility disclosure, commonly referred to as CSR is the provision of non-financial information related to organizational interactions with the social environment [1]. Corporate Social Responsibility Disclosure plays an essential role in business, as corporate disclosure is seen as transparent and can increase the business's image and positive feedback. In Indonesia, the practice of corporate social responsibility disclosure was initially dominated by mining companies that had gone public [2]. However, many companies in various fields then carry out social responsibility activities and disclose them in their annual reports in its development. Some companies disclose due to mandatory regulations, but some are voluntary. As a financial institution in line with Islamic principles, Islamic Bank is a company / financial institution that is also involved and constantly discloses their social responsibility activities. Disclosure of social responsibility activities in Islamic banks is a natural thing because Islamic banks are oriented not only on the business side but also on social goals. Islamic banks in Indonesia play an essential role in promoting economic growth. The third-party funds raised are then funnelled in the form of trade finance and social spending such as interest- free loans (qard), social responsibility activities, etc. The growth of Islamic banks in Indonesia is quite acceptable to the Indonesian Muslim community. However, compared to the total population of Muslims in Indonesia, Islamic banks are expected to be accepted again; their existence exceeds current acceptance and growth. When Islamic banks can grow and develop properly, it is hoped that Islamic banks' social activities can reach many parties as well. Currently, there are 14 Islamic banks in Indonesia (see Table I). In early 2021, public Islamic banks such as BNI Syariah, Mandiri Syariah and BRI Syariah merged. It is hoped that when the merger is completed, the merged bank will make a more significant contribution due to the considerable increase in assets and resources. It is also hoped that through the merger, Islamic banks' social responsibility activities will increase and can provide benefits to many parties. Table I Islamic Bank In Indonesia NO BANK OWNERSHIP 1 BNI Syariah PT. BNI TBK, (State Islamic banks)